| 摘要 | 第1-4页 |
| Abstract | 第4-7页 |
| CHAPTER 1 Introduction | 第7-24页 |
| ·Background | 第7-11页 |
| ·Research Questions | 第11-12页 |
| ·Significance of the Research | 第12-13页 |
| ·Literature Review | 第13-16页 |
| ·Research Objectives | 第16-17页 |
| ·Research Methodology and Plan | 第17-22页 |
| ·Structure of the Thesis | 第22-24页 |
| CHAPTER 2 Identification of Government Debt Guarantees | 第24-47页 |
| ·Classification of Public Sector Debt Guarantees | 第24-27页 |
| ·Reasons to Use Government Debt Guarantees in PPPs | 第27-36页 |
| ·Accounting for Government Guarantees in Uruguay | 第36-40页 |
| ·Public Sector Research Findings about Gov. Guarantees | 第40-47页 |
| CHAPTER 3 Impact Assessment of Government Debt Guaranteeson Debt Finance | 第47-74页 |
| ·Financial Institutions | 第47-66页 |
| ·Banks in Uruguay | 第48-54页 |
| ·Pension Funds in Uruguay | 第54-58页 |
| ·Multilateral Development Banks in Uruguay | 第58-64页 |
| ·Export Credit Agencies in Uruguay | 第64-66页 |
| ·Private Sector Findings | 第66-68页 |
| ·Public and Private Perception of Drivers | 第68-74页 |
| CHAPTER 4 Best Global Practices in Government Guarantees for PPP | 第74-84页 |
| ·United States | 第74-75页 |
| ·European Union | 第75-81页 |
| ·Latin America | 第81-84页 |
| CHAPTER 5 Suggestions on government policy improvement | 第84-89页 |
| ·Establish an Appropriate framework | 第84-85页 |
| ·Qualified Human Resources | 第85页 |
| ·Adequate Incentives | 第85页 |
| ·Implement Value for Money and Cost-Benefit Approach | 第85-86页 |
| ·Guarantee Fund | 第86-88页 |
| ·Introduction of Specific Accounting Standards | 第88-89页 |
| CHAPTER 6 Conclusions and Suggestions | 第89-94页 |
| ·Conclusions | 第89-92页 |
| ·Limitations and Suggestions for Further Research | 第92-94页 |
| References | 第94-96页 |
| 致谢/Acknowledgement | 第96-98页 |
| APPENDIX A Questionnaire – Public Sector | 第98-104页 |
| APPENDIX B Questionnaire – Private Sector | 第104-108页 |
| 个人简历/RESUME | 第108页 |
